本帖最後由 布小熊 於 2010-5-4 09:51 編輯
Was reading Mingpao news about no tax on breads/buns if you buy 6 at a time (same as GST) and think that the following may be useful:
http://www.cra-arc.gc.ca/gncy/hrmnztn/fq-eng.html#q6
5. What do you mean by "zero-rated" property and services?
Zero-rated property and services are those that would be taxable at 0%. Although tax is not collected, businesses can still claim ITCs for the GST/HST they pay or owe on purchases used to provide them. Examples of zero-rated property and services include:
•basic groceries such as milk, bread, and vegetables;
•many agricultural products such as hops, barley, flax, grain, and raw wool;
•most farm livestock;
•most fishery products such as fish for human consumption;
•prescription drugs and prescription drug-dispensing services;
•medical devices such as hearing aids and artificial teeth;
•exports;
•many transportation services where the origin or destination is outside Canada.
6. What property and services are exempt from the HST?
Customers are not charged the HST on supplies that are HST exempt. Suppliers of exempt property and services are not eligible to claim input tax credits but may be entitled to claim rebates for the HST on related purchases in certain circumstances. Examples of exempt property and services include:
•used residential housing;
•long term residential accommodation (of one month or more), and residential condominium fees;
•most medical and dental services performed by licensed physicians or dentists for medical reasons;
•child care services (day care services provided usually for less than 24 hours a day) provided to children 14 years old and younger;
•most domestic ferry services;
•legal aid services;
•many educational services such as courses supplied by a vocational school leading to a certificate or a diploma which allows the practice of a trade or a vocation, or tutoring services made to an individual in a course that follows a curriculum designated by a school authority;
•music lessons;
•most services provided by financial institutions such as lending money or operating deposit accounts;
•arranging for and issuing insurance policies by insurance companies, agents, and brokers;
•most property and services provided by charities; and
•certain property and services provided by non profit organizations, governments, and other public service bodies such as municipal transit services and standard residential services such as water distribution. |
發表於 2010-4-20 22:01
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